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Author : Yasuhiro Monden
Publisher :
ISBN 13 :
Total Pages : 176 pages
Book Rating : 4.:/5 (14 download)
Download or read book Cost Management in the New Manufacturing Age written by Yasuhiro Monden and published by . This book was released on 1992 with total page 176 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Catherine Stenzel
Publisher : John Wiley & Sons
ISBN 13 : 0471445096
Total Pages : 289 pages
Book Rating : 4.4/5 (714 download)
Download or read book Essentials of Cost Management written by Catherine Stenzel and published by John Wiley & Sons. This book was released on 2003-01-24 with total page 289 pages. Available in PDF, EPUB and Kindle. Book excerpt: An accessible, practical survey of cost management methods Essentials of Cost Management provides an unbiased survey and explanation of the cost management approaches and methods currently available for immediate application in day-to-day activities. Rather than advocate a particular method, this book assists readers in choosing the best approach or blend of cost management strategies to address specific business problems. The expert authors also discuss cutting-edge topics such as target costing, capacity management, and activity-based costing/management.
Author : Callie Berliner
Publisher : Harvard Business Review Press
ISBN 13 :
Total Pages : 280 pages
Book Rating : 4.3/5 (91 download)
Download or read book Cost Management for Today's Advanced Manufacturing written by Callie Berliner and published by Harvard Business Review Press. This book was released on 1988 with total page 280 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Robert A. Howell
Publisher :
ISBN 13 :
Total Pages : 232 pages
Book Rating : 4.:/5 (318 download)
Download or read book Management Accounting in the New Manufacturing Environment written by Robert A. Howell and published by . This book was released on 1987 with total page 232 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Michael Lembersky
Publisher : SME
ISBN 13 : 0872638758
Total Pages : 394 pages
Book Rating : 4.8/5 (726 download)
Download or read book Realistic Cost Estimating for Manufacturing, 3rd Edition written by Michael Lembersky and published by SME. This book was released on 2016-01-04 with total page 394 pages. Available in PDF, EPUB and Kindle. Book excerpt: The most effective way to generate an estimate of a new product’s cost engineering change cost, or innovation cost is through a detailed cost investigation. Analysis of the available materials and processes leads to the most economical and financial decisions. Now in its third edition, Realistic Cost Estimating for Manufacturing has been used by students and practitioners since 1968 in this endeavor. Revised and expanded, the book recognizes the extremely important role estimating is playing in today’s highly competitive global economy. Realistic Cost Estimating for Manufacturing provides a survey of the myriad manufacturing processes and practices and combines this with in-depth explanations and examples of costing methods and tools. A comprehensive, standardized approach to their application is given. Among the manufacturing processes surveyed are: machining, casting, stamping, forging, welding, plastics technology, finishing, and rapid prototyping. To develop realistic baseline estimates, an engineering or costing professional must have an in-depth understanding of costing methods and techniques. As a fundamental reference, the book provides insight into the art, science, and functions of cost estimation in a wide range of activities: product design and manufacturing, engineering change control, proposal development, make or buy studies, identifying cost reduction opportunities, component costing, reverse engineering, benchmarking, and examining alternative processes, materials, machines, and tooling. As examples, it will aid the practitioner in efforts to justify the replacement or improvement of existing technology with new creative solutions; perform a feasibility study; develop a basis for cost-oriented decision support; improve supply chain evaluation and sourcing analysis; and minimize costs. The third edition has been greatly enhanced with new chapters and material dedicated to the roles of economics and finance, cost reduction, continuous improvement, plastic parts, electronics cost estimating, costing studies, advanced manufacturing processes, and quality costs. Further, the existing chapters have been significantly expanded to include new processes and operations and examples to enhance learning. Since nontraditional technology is widely applied in manufacturing, its costing aspects are also explored. Five Appendices provide additional information on productivity based on efficiency, cost reduction, matching part features to manufacturing processes, packaging cost, and inspection and measurement costs. As with its previous editions, instructors of cost estimating courses can rely on the book to provide a solid foundation for manufacturing engineering courses and programs of study. The book is also useful for on-the-job training courses for engineers, managers, estimators, designers, and practitioners. It can be applied in seminars and workshops specifically dedicated to product or component cost reduction, alternative cost analysis, engineering change cost control, or proposal development. As in the previous editions, there are multiple equations and calculation examples, as well as end-of-chapter questions to test student’s knowledge. An instructor’s guide is also available.
Author : John K. Shank
Publisher : Simon and Schuster
ISBN 13 : 0029126517
Total Pages : 298 pages
Book Rating : 4.0/5 (291 download)
Download or read book Strategic Cost Management written by John K. Shank and published by Simon and Schuster. This book was released on 1993 with total page 298 pages. Available in PDF, EPUB and Kindle. Book excerpt: An indispensable guide for managers concerned with cost, strategy, and business re-engineering. Experts on the strategic use of cost data, the authors show how stategic cost management is revolutionizing accounting practices in leading companies. Includes numerous examples. 120 line drawings.
Author : Alin Posteuca
Publisher : CRC Press
ISBN 13 : 1351015737
Total Pages : 251 pages
Book Rating : 4.3/5 (51 download)
Download or read book Manufacturing Cost Policy Deployment (MCPD) Profitability Scenarios written by Alin Posteuca and published by CRC Press. This book was released on 2018-10-09 with total page 251 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book shows how to consistently obtain annual and multiannual manufacturing target profit regardless of the evolution of sales volumes, increasing or decreasing, using the Manufacturing Cost Policy Deployment (MCPD) system. Managers and practitioners within the manufacturing companies will discover a practical approach within the MCPD system that will help them develop and support their long-term, medium-term, and short-term profitability and productivity strategy. The book presents both the basic concepts of MCPD and the key elements of transforming manufacturing companies through MCPD system, as well as supporting the consistent growth of external and internal profit by directing all systematic and systemic improvements based on meeting the annual and multiannual Manufacturing Cost Improvement (MCI) targets and means for each Product-Family Cost (PFC). This book is unique because it presents two types of systematic and systemic improvement projects for MCI that have been applied over the years in various multinational manufacturing companies operating in highly competitive markets, in order to address the consistent reduction of unit manufacturing costs by improving the Cost of Losses and Waste (CLW). Readers will discover the practical approach of MCI based on a structured approach to MCPD system beyond the traditional approach to manufacturing improvements based mainly on improved time and quality. Therefore, from the perspective of the MCPD system, the multiannual manufacturing target profits are met while the annual and multiannual manufacturing target costs are a predetermined stake and not a result of the improvements already made.
Author : Alin Posteuca
Publisher : CRC Press
ISBN 13 : 1351651889
Total Pages : 302 pages
Book Rating : 4.3/5 (516 download)
Download or read book Manufacturing Cost Policy Deployment (MCPD) and Methods Design Concept (MDC) written by Alin Posteuca and published by CRC Press. This book was released on 2017-03-27 with total page 302 pages. Available in PDF, EPUB and Kindle. Book excerpt: Providing a reasonable level of profitability through productivity is - and will remain - one of the fundamental tasks of the management teams of any production company. Manufacturing Cost Policy Deployment (MCPD) and Methods Design Concept (MDC): The Path to Competitiveness contains two new methodologies to improving the productivity and profitability of production systems that continuously increase competitiveness: Manufacturing Cost Policy Deployment (MCPD) and Methods Design Concept (MDC). Both MCPD and MDC are the result of long-time synthesis and distillation, being implemented successfully, totally or partially, in many companies. The MCPD system, developed by Alin Posteucă, is a manufacturing cost policy aimed at continuous cost improvement through a systemic and systematic approach. The MCPD is a methodology that improves the production flow driven by the need for Manufacturing Cost Improvement (MCI) for both existing and future products through setting targets and means to continuously improve production process productivity for each product family cost. The MDC, developed by Shigeyasu Sakamoto, design the effective manufacturing methods using a tool of engineering steps identifying ideas for increasing productivity called KAIZENSHIRO (improvable value as a target). The MDC results on production methods lead to effectiveness of work measurement for performance (P) and to knowledge and improvement of production control and planning as utilization (U), in order to achieve labor target costs. The combination of MCPD and MDC methodologies can provide a unique approach for the managers who are seeking new ways for increasing productivity and profitability to increase the competitive level of their manufacturing company.
Author : Peter Chalos
Publisher :
ISBN 13 :
Total Pages : 314 pages
Book Rating : 4.0/5 ( download)
Download or read book Managing Cost in Today's Manufacturing Environment written by Peter Chalos and published by . This book was released on 1992 with total page 314 pages. Available in PDF, EPUB and Kindle. Book excerpt: Interest in cost accounting has been fuelled by automation changes in industry. This book for cost managers and manufacturing engineers covers computer manufacturing, flexible manufacturing systems, JIT, capital adjusting for automated equipment, cost of quality and issues in incentive design.
Author : Alin Posteuca
Publisher : CRC Press
ISBN 13 : 1351603809
Total Pages : 314 pages
Book Rating : 4.3/5 (516 download)
Download or read book Manufacturing Cost Policy Deployment (MCPD) Transformation written by Alin Posteuca and published by CRC Press. This book was released on 2018-01-31 with total page 314 pages. Available in PDF, EPUB and Kindle. Book excerpt: Achieving a long-term acceptable level of manufacturing profitability through productivity requires the total commitment of management teams and all staff in any manufacturing company and beyond. Awareness and continuous improvement of manufacturing costs behind losses and waste is the core goal of the Manufacturing Cost Policy Deployment (MCPD). Achieving this goal will continually uncover the hidden reserves of profitability through a harmonious transformation of the manufacturing flow, coordinated by the continuous need to improve manufacturing costs. Setting annual targets and means for manufacturing costs improvement (more exactly for costs of losses and waste, and the exact fulfillment of these) requires mobilization of all people in the company to carry out systematic improvement activities (kaizen) and systemic improvement actions (kaikaku) of the processes of each product family cost. The MCPD system was born out of careful observation of the challenges, principles, and phenomena of manufacturing companies and the profound discussions with the people in these companies at all levels. Manufacturing Cost Policy Deployment (MCPD) Transformation: Uncovering Hidden Reserves of Profitability is organized in three sections. The first section presents the concept and the need for an MCPD system from a managerial perspective. In the second section, the transformation of manufacturing companies through the MCPD system is presented, more precisely the details of the initial steps of the implementation of the MCPD, the three phases and the seven steps of the MCPD, and the elements necessary for a constant and consistent application of the MCPD. In the last section, there are two examples of the MCPD implementation in two different types of industries, namely, manufacturing and assembly industry and process industry, and two case studies for the improvement of manufacturing costs for each (cost of equipment setup loss, using kaizenshiro; replacement of bottleneck equipment and associated costs of losses, using kaikaku; cost of quality losses with improving operators’ skills to sustain quality, using kaizen; and cost problem solving with the consumption of lubricants for one of the equipment, using A3).
Author : James R. Huntzinger
Publisher : J. Ross Publishing
ISBN 13 : 9781932159516
Total Pages : 352 pages
Book Rating : 4.1/5 (595 download)
Download or read book Lean Cost Management written by James R. Huntzinger and published by J. Ross Publishing. This book was released on 2007-05-15 with total page 352 pages. Available in PDF, EPUB and Kindle. Book excerpt: This practical and informative text demonstrates the importance of the relationship between a physically lean enterprise and accounting. It argues that to have continued success in an increasingly competitive marketplace, businesses must streamline both their physical operations and accounting methods.
Author : Paolo Taticchi
Publisher : Springer Science & Business Media
ISBN 13 : 3642048005
Total Pages : 373 pages
Book Rating : 4.6/5 (42 download)
Download or read book Business Performance Measurement and Management written by Paolo Taticchi and published by Springer Science & Business Media. This book was released on 2010-01-22 with total page 373 pages. Available in PDF, EPUB and Kindle. Book excerpt: Measuring and managing the performance of a business is one of the most genuine desires of management. Balanced scorecard, the performance prism and activity-based management are the most popular frameworks in this setting. Based on the findings of R.G. Eccles’ acclaimed "Performance Measurement Manifesto (1991)" this book introduces new contexts and themes of application and presents emerging research areas related to business performance measurement and management, e.g. SMEs and sustainability. As a result of the 1st International Summer School Piero Lunghi on "Perspectives of Business Performance Management" this book is written both for students and academics, as well as for practitioners looking for new, yet proven ways to measure and manage business performance.
Author : Alin Posteucă
Publisher : CRC Press
ISBN 13 : 1000224546
Total Pages : 390 pages
Book Rating : 4.0/5 (2 download)
Download or read book Speed-Based Target Profit written by Alin Posteucă and published by CRC Press. This book was released on 2020-11-19 with total page 390 pages. Available in PDF, EPUB and Kindle. Book excerpt: Profitable production planning is and will remain an eternal challenge to ensuring the prosperity and dignity of companies in a global market. Even though there are different approaches to achieving the target profitability through productivity in the production planning stage, these approaches do not guarantee consistent planning, creation, and sustenance of synchronous profitable operations for multiannual and annual target profit. In feedback to this predicament, Alin Posteucă develops a new system called speed-based target profit (SBTP). SBTP is the profitable production management and manufacturing improvement system that approaches production planning to achieve unit speed of target profit for target products through manufacturing cost improvement and bottleneck profitability control for maximum takt time. Managers and practitioners within manufacturing companies will discover a practical approach for cost down and cash up by applying a powerful operational profitable production planning formula to meet profitability expectations through productivity based on strong leadership with the help of a specific system for feedforward, concurrent, and feedback control. Therefore, the SBTP system in this book presents a holistic approach to profitability for target products and the development of its own mechanism since the acceptance of each order from customers to achieve continuous synchronization of all manufacturing processes to market requirements, profitability management, and profitable production planning. The uniqueness of the book is reinforced by a detailed presentation of the successful application of the SBTP system in two case studies, as a way of life and a unit speed of target profit improvement ethos at all hierarchical levels, in two multinational manufacturing companies operating in highly competitive markets in order to address the synchronous profitable operations for both the sales increase scenario and the sales decrease scenario. By adopting the SBTP system, your company will be able to consistently achieve unit speed of target profit in the bottleneck process for fulfilling annual and multiannual target profit as a unique and effective way through a new profitable production planning paradigm that operates according to its own production system.
Author : Robin Cooper
Publisher : Routledge
ISBN 13 : 1351411764
Total Pages : 353 pages
Book Rating : 4.3/5 (514 download)
Download or read book Target Costing and Value Engineering written by Robin Cooper and published by Routledge. This book was released on 2017-10-19 with total page 353 pages. Available in PDF, EPUB and Kindle. Book excerpt: What would happen if everyone in your company followed a disciplined approach to cost reduction? Go ahead -- imagine it. What would it look like? How can it be done? The answer -- smart cost management. Effective cost management must start at the design stage. As much as 90-95% of a product's costs are added in the design process. That is why effective cost management programs focus on design and manufacturing. The primary cost management method to control cost during design is a combination of target costing and value engineering. Target Costing Objectives: Identify the cost at which your product must be manufactured at if it is to earn its profit margin at its expected target selling price. Break the target cost down to its component level and have your suppliers find ways to deliver the components they sell you at the set target prices while still making adequate returns. Value Engineering: The connection to function: An organized effort and team based approach to analyze the functions of goods and services that the design stage, and find ways to achieve those functions in a manner that allows the firm to meet its target costs. The result: Added value for your company (development costs on-line with added value for your company; development costs on-line with selling prices) and added value for your customer (higher quality products that meet, possibly even exceed, customer expectations.)
Author : Yasuhiro Monden
Publisher : CRC Press
ISBN 13 : 143982097X
Total Pages : 568 pages
Book Rating : 4.4/5 (398 download)
Download or read book Toyota Production System written by Yasuhiro Monden and published by CRC Press. This book was released on 2011-10-05 with total page 568 pages. Available in PDF, EPUB and Kindle. Book excerpt: A bestseller for almost three decades, Toyota Production System: An Integrated Approach to Just-In-Time supplies in-depth coverage of Toyota's production practices, including theoretical underpinnings and methods for implementation. Exploring the latest developments in the Toyota Production System (TPS) framework at Toyota, this new edition updates the classic with new material on e-kanban, mini-profit centers, computer-based information systems, and innovative solutions to common obstacles in TPS implementation. Yasuhiro Monden, instrumental in introducing the JIT production system to the United States, explains the logic and methodologies of the TPS. Extending the humanized aspect of production introduced in the third edition, Toyota Production System: An Integrated Approach to Just-In-Time, Fourth Edition explains how to cultivate the culture and way of thinking needed to establish the TPS holistically across your organization. Exploring the link between kaizen methods and calculation methods in TPS, this edition includes new chapters on: The goal of TPS One-piece production in practice Kaizen costing Material handling in an assembly plant Smoothing kanban collection Determination of the number of kanban New developments in e-kanban Cultivating the spontaneous kaizen mind Following in the footsteps of its bestselling predecessors, the fourth edition provides easy-to-follow guidance for implementing the TPS in your organization. It explains how Toyota has adapted and reacted to recent fluctuations in demand, quality problems, and recalls. It also includes an appendix that considers the recent tsunami in Japan and investigates how to reinforce the JIT system to ensure supply chain flow during sudden stoppages at individual locations within the chain.
Author : Alin Posteucă
Publisher : CRC Press
ISBN 13 : 1000836363
Total Pages : 305 pages
Book Rating : 4.0/5 (8 download)
Download or read book Beyond Strategic Kaizen written by Alin Posteucă and published by CRC Press. This book was released on 2023-02-16 with total page 305 pages. Available in PDF, EPUB and Kindle. Book excerpt: Currently, the challenge for manufacturing organizations is how to achieve their expected profit by continuously improving productivity or reducing costs. Manufacturing organizations have been using different improvement approaches to achieving cost reduction and productivity improvement for years by eliminating various losses and waste structures, such as excess inventory, excessive workforce, excessive capacity, excessive utility consumption, and so on. But is the problem solved? Unfortunately, no! Often manufacturing companies focus on maximizing the flow and meeting customer needs but forget their real aim – to make a profit for their stakeholders. Too many organizations meet customer expectations by seeking to continuously synchronize the flow to market demand but forget to check that they are doing it profitably enough to ensure business continuity and prosperity. When the financial results show that they are not so profitable, it is already too late. Moreover, the strategic direction of systematic improvements according to the sales trend – depending on the current degree of production capacity utilization and its dynamic effects on cost structures – is deficient in many manufacturing companies. So, would the failure of strategic and profitable systematic improvements be an option? Of course not! If the ultimate goal of the organization is to create target profit for stakeholders, then the behavior and strategic systematic improvements must be directed to those scenarios, strategies, tasks, problems, and “production levers” that are best based on creating the target profit. That’s what Strategic Kaizen thinking does – the simultaneous and consistent achievement of systematic operational and financial improvements in a strategic and operational manner. It achieves both synchronous operations at market demand by fulfilling takt time and profitable operations in accordance with profit demand by fulfilling takt profit. In short, the Strategic Kaizen mission is striving for the fulfillment of the ideal state of operations called synchronous profitable operations. In this book, the author, while presenting in detail the seven processes of Strategic Kaizen methodology, exposes the answer to historically incomplete thinking of productivity improvements for target profitability. The uniqueness of the book is reinforced by the detailed presentation of the successful application of the Strategic Kaizen thinking over the years in two multinational manufacturing organizations operating in highly competitive markets, addressing the synchronous profitable operations for both the sales increase scenario and the sales decrease scenario. Moreover, it presents examples of the practical application of the “white-collar” Strategic Kaizen. Essentially, by adopting the Strategic Kaizen methodology presented in detail in this book to consistently achieve the ideal state of a manufacturing organization, organizations will enter a new paradigm of thinking of strategic improvements – Strategic Kaizen thinking – to meet annual and multiannual target profits in a unique and effective way that operates according to its own strategic and operational management system.
Author : Brian H. Maskell
Publisher : CRC Press
ISBN 13 : 1439886261
Total Pages : 149 pages
Book Rating : 4.4/5 (398 download)
Download or read book Making the Numbers Count written by Brian H. Maskell and published by CRC Press. This book was released on 2009-06-18 with total page 149 pages. Available in PDF, EPUB and Kindle. Book excerpt: The first edition of Brian Maskell‘s now classic work proved that when given the chance, accountants would prefer not to serve out their working days as number crunching automatons. With its energetic tone and common sense approach, the book inspired numbers people at all levels to become true allies in their companies lean revolutions. It enco
